variable budget

简明释义

变动预算

英英释义

例句

1.The marketing team proposed a variable budget that could increase if sales targets were met.

市场团队提出了一个可变预算，如果达到销售目标则可以增加。

2.With a variable budget, we can allocate more resources to areas that show growth potential.

通过可变预算，我们可以将更多资源分配给显示增长潜力的领域。

3.During the project planning phase, we opted for a variable budget to accommodate unexpected costs.

在项目规划阶段，我们选择了一个可变预算以适应意外费用。

4.Using a variable budget allows us to adjust our financial plans based on actual performance.

使用可变预算使我们能够根据实际表现调整我们的财务计划。

5.The company decided to implement a variable budget to better manage its fluctuating expenses.

公司决定实施一个可变预算以更好地管理其波动的开支。

作文

In today's dynamic economic environment, businesses are constantly seeking ways to optimize their financial management strategies. One approach that has gained significant traction is the concept of a variable budget. A variable budget is a financial plan that allows for adjustments based on changes in activity levels or other relevant factors. This flexibility can be particularly beneficial for organizations that operate in industries characterized by fluctuating demand or unpredictable market conditions.To understand the importance of a variable budget, it is essential to compare it with a fixed budget. A fixed budget sets predetermined amounts for various expenses and revenues, regardless of the actual performance of the business. While this approach can provide clarity and simplicity, it often lacks the adaptability required in fast-paced markets. On the other hand, a variable budget enables companies to respond to real-time data and adjust their spending accordingly.For instance, consider a manufacturing company that produces seasonal products. During peak seasons, the demand for these products may surge, necessitating increased production and associated costs. If the company relies on a fixed budget, it may struggle to meet the heightened demand without exceeding its budgetary limits. However, with a variable budget, the company can allocate additional resources to production as needed, ensuring that they can capitalize on the increased market demand.Moreover, a variable budget can enhance strategic decision-making. By analyzing variances between budgeted and actual figures, managers can identify trends and make informed decisions about resource allocation. For example, if a particular product line consistently exceeds sales forecasts, the company can increase its budget allocation for that line to maximize profitability. Conversely, if another line underperforms, managers can reduce funding to mitigate losses.Implementing a variable budget does require a robust accounting system and regular monitoring of financial performance. Organizations must be prepared to review their budgets frequently and adjust them based on current conditions. This process can be time-consuming, but the benefits often outweigh the challenges. Businesses that successfully implement a variable budget can achieve greater financial agility and resilience.In conclusion, the adoption of a variable budget can significantly improve an organization's ability to navigate the complexities of modern business environments. By allowing for adjustments based on real-time data and changing market conditions, a variable budget empowers companies to make strategic decisions that drive growth and profitability. As businesses continue to face uncertainties, the flexibility offered by a variable budget will likely become an essential component of effective financial management.

在当今动态的经济环境中，企业不断寻求优化其财务管理策略的方法。其中一种获得显著关注的方法是可变预算的概念。可变预算是一种财务计划，允许根据活动水平或其他相关因素的变化进行调整。这种灵活性对于在需求波动或市场条件不可预测的行业中运营的组织尤其有益。要理解可变预算的重要性，有必要将其与固定预算进行比较。固定预算为各种费用和收入设定预定金额，无论企业的实际表现如何。虽然这种方法可以提供清晰性和简单性，但它往往缺乏在快节奏市场中所需的适应性。另一方面，可变预算使公司能够响应实时数据，并相应地调整支出。例如，考虑一家生产季节性产品的制造公司。在高峰季节，这些产品的需求可能激增，需要增加生产和相关成本。如果公司依赖固定预算，它可能难以在不超过预算限制的情况下满足激增的需求。然而，使用可变预算，公司可以根据需要分配额外资源来生产，从而确保能够利用市场需求的增加。此外，可变预算可以增强战略决策能力。通过分析预算与实际数字之间的差异，管理者可以识别趋势并做出明智的资源分配决策。例如，如果某一产品线持续超出销售预测，公司可以增加该产品线的预算分配，以最大化盈利能力。相反，如果另一条线表现不佳，管理者可以减少资金以减轻损失。实施可变预算确实需要强大的会计系统和定期监控财务表现。组织必须准备好频繁审查其预算，并根据当前条件进行调整。这个过程可能耗时，但其带来的好处通常超过挑战。成功实施可变预算的企业可以实现更大的财务灵活性和韧性。总之，采用可变预算可以显著提高组织应对现代商业环境复杂性的能力。通过允许根据实时数据和变化的市场条件进行调整，可变预算使公司能够做出推动增长和盈利能力的战略决策。随着企业继续面临不确定性，可变预算所提供的灵活性可能会成为有效财务管理的一个重要组成部分。